Hello. Metal salts are better because of their solubility, stability (sometimes). If you use metal, you need to prepare a solution and it means to convert it to some soluble compound.
For AAS you can use just about anything, since interelement effects are essentially non-existent. If you were preparing standards for ICP, then I would highly recommend the use of the pure elements where possible.
Metal salts give ions in aqueous form which are aspirated into the AAS flame for atomisation, thus metal salts are often used for standardisation in AAS analysis